/kənˈsɒlɪˌdeɪtɪd əˈkaʊnts/ – Phrase
Definition: Báo cáo tài chính tổng hợp.
A more thorough explanation: financial statements that include the parent company’s subsidiaries (=where a parent company owns more than 50% of the shares in another company
Example: The consolidated accounts should provide a true and fair view of the financial and operating conditions of the group.